The ordinance of September 19, 1945, which had been preceded by laws 467 and 468 of April 3, 1942, has always been the law of the Institute of Chartered Accountants. This chart, designed in painful times, has been of great use since its promulgation, because it contains some articles...

It is difficult, even in 2005, to write the peaceful history of the French Institute of Chartered Accountants. Almost everywhere, it is written that it was founded in 1945. It would be more accurate to say that it was re-constituted in 1945. It was actually created in 1942 and its origins are...

In a series of classic works, most notably The Visible Hand (1977) and Scale and Scope (1990), Alfred Chandler focused the spotlight on the large, vertically integrated modern corporation. Put simply, Chandler’s argument is this. In the late nineteenth century, the large vertically integrated...

The windfall acquisition of precious metals from American mines and the military revolution of the Early Modern age allowed the Spanish monarchs to command large amounts of credit andpursue an expansive imperial policy unlike that of any other Early Modern nation; when the costof the Empire...